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随着国有企业的市场化改革深入,企业的财务管理环境得到改善,综合竞争力得到强化,然而国有企业仍然存在资源优化和管理协调方面的矛盾。为了优化国有企业经营,提升资源利用率,在现有的EVA业绩考核指标应用的基础上,摒弃单纯从效益、利润方面设置财务管理目标,转向关注企业EVA最大化的问题,关注企业价值能力创造方面有重要意义。本文对EVA最大化的实施问题进行了探索,以期为国有企业的财务管理和综合发展提供借鉴与参考。
With the deepening of the marketization of state-owned enterprises, the financial management environment of the enterprises has been improved and their overall competitiveness strengthened. However, the contradictions between the optimization of resources and the coordination of management still exist in the state-owned enterprises. In order to optimize the operation of state-owned enterprises and improve the utilization rate of resources, based on the existing application of EVA performance assessment indicators, we should abandon the goal of setting financial management in terms of efficiency and profit instead of focusing on the maximization of EVA of enterprises and focus on the creation of enterprise value capabilities There are important aspects. This paper explores the implementation of EVA maximization in order to provide reference and reference for the financial management and comprehensive development of state-owned enterprises.